مرجع تخصصی اطلاعات حسابداری http://hesabdariarshad.mihanblog.com 2014-10-31T02:32:02+01:00 text/html 2013-01-18T12:44:40+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی مقاله حسابداری انگلیسی 2011 2012 هزینه یابی بر مبنای فعالیت زمان محور http://hesabdariarshad.mihanblog.com/post/28 <h3 class="gs_rt" align="left"><a href="http://rwahlers.iweb.bsu.edu/abd2010/papers/p10_pineno.pdf" target="" title="">The Balanced Scorecard with <b>Time</b>-<b>Driven Activity Based</b>-<b>Costing</b>: An Incremental Approach Model to Health Care Cost Management</a><a href="http://rwahlers.iweb.bsu.edu/abd2010/papers/p10_pineno.pdf" class="yCA"></a></h3><div class="gs_a" align="left">CJ Pineno - rwahlers.iweb.bsu.edu</div><div align="left">ABSTRACT The balanced scorecard represents a technique used in strategic management <br>to translate an organization's mission and strategy into a comprehensive set of performance <br>measures that provide the framework for implementation of strategic management. This<br><br><br><h3 class="gs_rt"><a href="http://adingor.es/congresos/web/uploads/cio/cio2012/EN_04_Business_Administration_and_Strategy/401-408.pdf" target="" title=""><b>Activity Based Costing</b>, <b>Time</b>-<b>Driven Activity Based Costing </b>and Lean Accounting: Differences among three accounting systems' approach to manufacturing</a><a href="http://adingor.es/congresos/web/articulo/detalle/a/2102" class="yC4"></a></h3><div class="gs_a"><a href="http://scholar.google.com/citations?user=4rGo2yIAAAAJ&amp;hl=en&amp;oi=sra">CR Monroy</a>, A Nasiri, MÁ Peláe - 6th International Conference on …, 2012 - adingor.es</div>Resumen Choosing an appropriate accounting system for manufacturing has always been a <br>challenge for managers. In this article we try to compare three accounting systems designed <br>since 1980 to address problems of traditional accounting system. In the first place we are<br><br><br><h3 class="gs_rt"> <a href="http://journal.ccsenet.org/index.php/ijbm/article/viewFile/9706/6956" target="" title="">The use of <b>time driven </b>activity based <b>costing </b>and analytic hierarchy process method in the balanced scorecard implementation</a><a href="http://journal.ccsenet.org/index.php/ijbm/article/viewFile/9706/6956" target="" title=""></a><a href="http://journal.ccsenet.org/index.php/ijbm/article/viewFile/9706/6956" class="yC1"></a></h3><div class="gs_a">E Ayvaz, D Pehlivanl - International Journal of Business and …, 2011 - journal.ccsenet.org</div><div class="gs_rs">Davut PehlivanlÕ Faculty of Economics and Administrative Sciences, Maltepe University <br> 34857, Turkey E-mail: davutpehlivanli@gmail.com Abstract Balanced scorecard (BSC) functions <br> as an action plan for the basis of establishing the strategy which is defined with critical<br><br><br><h3 class="gs_rt"><a href="http://jaes.reprograph.ro/articles/spring2011/Issue1(15)_Spring_2011.pdf#page=2" target="" title="">Method <b>Time Driven </b>Activity Based <b>Costing</b>–Literature Review</a><a href="http://www.ceeol.com/aspx/getdocument.aspx?logid=5&amp;id=781769208450441fbcd40d5a847d44ba" class="yC3"></a></h3><div class="gs_a">O DEJNEGA - Journal of Applied Economic Sciences (JAES), 2011 - ceeol.com</div>Abstract: This article presents a literature review of the method <b>Time Driven </b>Activity Based <br><b>Costing</b>, like an instrument to better assignment of costs to activities and their comparison <br>with antecedent method Activity Based <b>Costing</b>. Paper shows the implementation of this<br><br><br><h3 class="gs_rt"><a href="http://ejournals.library.ualberta.ca/index.php/eblip/article/download/10156/9380" target="" title="">Activity-Based Costing (<b>ABC</b>) and <b>Time</b>-<b>Driven </b>Activity-Based Costing (TDABC): Applicable Methods for University Libraries</a><a href="http://ejournals.library.ualberta.ca/index.php/EBLIP/article/view/10156" class="yC5">?</a></h3><div class="gs_a">KR Kont, S Jantson - Evidence Based Library and …, 2011 - ejournals.library.ualberta.ca</div>Objective–This article provides an overview of how university libraries research and adapt <br>new cost accounting models, such as “activity-based costing”(<b>ABC</b>) and “<b>time</b>-<b>driven </b>activity-<br>based costing”(TDABC), focusing on the strengths and weaknesses of both methods to<br><span class="pub"><a href="http://aisel.aisnet.org/amcis2009"></a></span><br><br><br><h3 class="gs_rt"> <a href="http://www.businessjournalz.org/articlepdf/efr1804o18.pdf" target="" title="">IMPLEMENTATION OF <b>TIME</b>-<b>DRIVEN ACTIVITY</b>-BASED COSTING SYSTEM AND CUSTOMER PROFITABILITY ANALYSIS IN THE HOSPITALITY INDUSTRY</a><a href="http://www.businessjournalz.org/articlepdf/efr1804o18.pdf" class="yCB"></a></h3><div class="gs_a">Z Hajiha, SS Alishah - Economics - businessjournalz.org</div><div class="gs_rs">ABSTRACT The purpose of this paper is examination of implementation feasibility of <b>time</b>-<br><b>driven activity</b>-based costing system (TDABC) in hospitality industry and analyzes <br>profitability of various costumer groups by this system in Iranian context. The results of this<br><br><br><br><br>کتاب :<br><h3 class="gs_rt"><a href="http://books.google.com/books?hl=en&amp;lr=&amp;id=i6ieshYZFykC&amp;oi=fnd&amp;pg=PA431&amp;dq=%22activity%22%2B%22time%22%2B%22driven%22&amp;ots=fOZsrSMyzK&amp;sig=Say0KlLwmqaB140JhqWPU97tGqE#v=onepage&amp;q=%22activity%22%2B%22time%22%2B%22driven%22&amp;f=false" target="_blank" title="">The development of <b>time driven activity</b>-based costing models: a case study in a road transport and logistics company</a><a href="http://books.google.com/books?hl=en&amp;lr=&amp;id=i6ieshYZFykC&amp;oi=fnd&amp;pg=PA431&amp;dq=%22activity%22%2B%22time%22%2B%22driven%22&amp;ots=fOZsrSMyzK&amp;sig=Say0KlLwmqaB140JhqWPU97tGqE" class="yCA"></a></h3><div class="gs_a">S Somapa, M Cools, W Dullaert - Current Issues in Shipping, …, 2011 - books.google.com</div>Abstract This paper describes the development of the <b>Time Driven Activity </b>Based Costing <br>(TDABC) models in a small road transport and logistics company. It covers the analysis of <br>resources and capacities, <b>activity </b>mapping, <b>time</b>-<b>driven activity </b>models and the strategic<br><br><br></div><br></div><br></div> text/html 2012-12-30T14:59:16+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی مقاله حسابداری 2012 ریسک مالی و ریسک سیستماتیک financial risk & systematic risk http://hesabdariarshad.mihanblog.com/post/27 <font size="1"> </font><h3 class="gs_rt" align="left"><a href="http://www.ejbss.com/Data/Sites/1/mydata/ejbss-12-1111-investigatingtherelation(2).pdf" target="_blank" title="">Investigating the Relation between <b>Systematic Risk </b>and Efficiency Indicators Based on Pricing the <b>Financial </b>Assets in Companies Accepted in Tehran Stocks</a><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2081512" class="yC0"></a></h3><div class="gs_a" align="left">P Akbari, M Chavoshani - 2012 - papers.ssrn.com</div><div align="left">Abstract: The <b>systematic risk </b>(Beta) is one of effective factors in prospecting the stock <br>expected revenue. Given the <b>systematic risk </b>of general stock in various companies, the <br><b>financial </b>investment is more creditable. Te present paper investigates that is there any</div><h3 class="gs_rt" align="left"><br></h3><h3 class="gs_rt" align="left"> <a href="http://www.textroad.com/pdf/JBASR/J.%20Basic.%20Appl.%20Sci.%20Res.,%202(11)11254-11265,%202012.pdf" target="_blank" title="">Multi Scale <b>Systematic Risk </b>(An Application on Tehran <b>Stock </b>Exchange</a><a href="http://www.textroad.com/pdf/JBASR/J.%20Basic.%20Appl.%20Sci.%20Res.,%202%2811%2911254-11265,%202012.pdf" class="yC2">)</a></h3><div class="gs_a" align="left">RT Samaei - 2012 - textroad.com</div><div class="gs_rs"><div align="left">ABSTRACT The capital asset pricing model (CAPM) states that the expected return on an <br>asset depends upon its level of <b>systematic risk</b>. The asset's <b>systematic risk </b>is measured <br>relative to that of the market portfolio. This paper attempts to estimate the CAPM at<br></div><br><br><br><div class="gs_ri"><h3 class="gs_rt" align="left"><a href="http://www.growingscience.com/msl/Vol2/msl_2012_68.pdf" target="" title="">A Study of the Effects of Company Size on <b>Systematic Risk </b>Based on the Capital Asset Pricing Model Among Accepted Companies in Tehran <b>Stock </b>Market</a><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2034198" class="yC4"></a></h3><div class="gs_a" align="left">P Akbari, R Rostami, A Veismoradi - Journal of Management …, 2012 - papers.ssrn.com</div><div class="gs_rs" align="left">Abstract: <b>Systematic risk </b>(beta) is one of the most effective factors in predicting the <br>appropriate required rate of return of portfolios. Understanding <b>systematic risk </b>of usual <br>portfolio of various companies helps investors consider financial investment, more <b> ...</b></div><div class="gs_fl"><div align="left"><a href="http://scholar.google.com/scholar?q=related:aepOm6Esy6cJ:scholar.google.com/&amp;hl=en&amp;as_sdt=0,5&amp;as_ylo=2012&amp;as_yhi=2012">Related articles</a><a href="http://scholar.google.com/scholar?cluster=12090806697213225577&amp;hl=en&amp;as_sdt=0,5&amp;as_ylo=2012&amp;as_yhi=2012">All 3 versions</a><a href="http://scholar.google.com/scholar?q=allintitle%3A+%22systematic%22%2B%22risk%22%2B%22stock%22&amp;btnG=&amp;hl=en&amp;as_sdt=0%2C5&amp;as_ylo=2012&amp;as_yhi=2012#" class="gs_nph">Cite</a><br></div> <br><br></div></div><br></div><h3 class="gs_rt" align="left"><font size="2"><a href="https://mywebspace.wisc.edu/czhang46/web/Executive%20compensation%20and%20risk%20taking/Bowman%201979%20The%20Theoretical%20Relationship%20Between%20Systematic%20Risk%20and%20Financial%20%28Accounting%29%20Variables.pdf" target="_blank" title="">The theoretical relationship between <b>systematic risk </b>and <b>financial </b>(accounting) variables</a></font></h3><h3 class="gs_rt" align="left"><font size="1">RG Bowman - The Journal of Finance, 2012 - Wiley Online Library<br></font></h3><div align="left"><div><font size="1">&nbsp;CONSIDERABLE EMPIRICAL RESEARCH HAS been directed to the relationship between </font><br><font size="1"><b>financial </b>and accounting variables and market based measures of <b>risk</b>.'The results of this </font><br></div><font size="1">research indicate that some <b>financial </b>(accounting) variables are highly correlated with<br><br><br></font><a href="http://pages.stern.nyu.edu/~agavazza/jatm.pdf" target="_blank" title=""><font size="1"><br></font></a><h3 class="gs_rt"><a href="http://www.sciencedirect.com/science/article/pii/S0969699712000932" class="yC6">Determinants of <b>systematic financial risk </b>exposures of airlines in North America, Europe and Asia</a></h3><div class="gs_a">CH Lee, <a href="http://scholar.google.com/citations?user=E5sqs5MAAAAJ&amp;hl=en&amp;oi=sra">CW Hooy</a> - Journal of Air Transport Management, 2012 - Elsevier</div>A five-factor asset-pricing model is employed to estimate the <b>systematic financial risk </b><br>exposure of airlines in North America, Europe and Asia between 1990 and 2010. Our panel <br>data reveal that the <b>risk </b>to North America airlines is positively related to operating<br>.<br><br><h3 class="gs_rt"><a href="http://www.journalofbusiness.org/index.php/GJMBR/article/download/812/739" target="_blank" title=""><b>Systematic Risk </b>Management and Profitability: A Case Study of Selected <b>Financial </b>Institutions in Sri Lanka</a><a href="http://www.journalofbusiness.org/index.php/GJMBR/article/view/812" class="yCA"></a></h3><div class="gs_a"><a href="http://scholar.google.com/citations?user=68a4pmIAAAAJ&amp;hl=en&amp;oi=sra">B Nimalathasan</a>… - Global Journal of …, 2012 - journalofbusiness.org</div>Abstract The main objective of the study is to identify the impact of <b>Systematic risk </b><br>management on Profitability, during 2007 to 2011 (05 years). In the present study, <br><b>Systematic Risk </b>Management [ie, Degree of <b>Financial </b>leverage (DFL) and Degree of<br><br><br><h3 class="gs_rt"><a href="http://www.lisakramer.com/kw-spps.pdf" target="" title="">This is Your Portfolio on Winter Seasonal Affective Disorder and <b>Risk </b>Aversion in <b>Financial </b>Decision Making</a><a href="http://spp.sagepub.com/content/3/2/193.short" class="yC8"></a></h3><div class="gs_a"><a href="http://scholar.google.com/citations?user=q_YZercAAAAJ&amp;hl=en&amp;oi=sra">LA Kramer</a>, JM Weber - Social Psychological and Personality …, 2012 - spp.sagepub.com</div>Abstract This study found that people who suffer from seasonal affective disorder (SAD) <br>displayed <b>financial risk </b>aversion that varied across the seasons as a function of seasonally <br>changing affect. The SAD-sufferers had significantly stronger preferences for safe choices <br><br><h3 class="gs_rt"><a href="http://www-personal.umich.edu/~jzhang/papers/Bai_Zhang_Risksharing.pdf" target="_blank" title=""><b>Financial </b>integration and international <b>risk </b>sharing</a><a href="http://www.sciencedirect.com/science/article/pii/S002219961100105X" class="yCD"></a></h3><div class="gs_a">Y Bai, J Zhang - Journal of International Economics, 2012 - Elsevier</div>Conventional wisdom suggests that <b>financial </b>liberalization can help countries insure against <br>idiosyncratic <b>risk</b>. There is little evidence, however, that countries have increased <b>risk </b><br>sharing despite widespread <b>financial </b>liberalization. We show that the key to<br><br>&nbsp;<br><br></div><h3 class="gs_rt" align="left"><a href="http://www.wudpeckerresearchjournals.org/RJBMA/pdf/2012/October/Bhunia.pdf" target="_blank" title=""><b>Financial risk </b>measurement of small and medium-sized companies listed in Bombay <b>Stock </b>Exchange</a><a href="http://www.wudpeckerresearchjournals.org/RJBMA/pdf/2012/October/Bhunia.pdf" class="yC0"></a></h3><div class="gs_a" align="left">A Bhunia - wudpeckerresearchjournals.org</div><div class="gs_rs" align="left">The present study investigates the <b>financial risk </b>factors of SMEs listed in Bombay <b>stock </b><br>exchanges of India for the period from 2001 to 2011. <b>Financial risk </b>factors are important due <br>to its disorderly character within an organization. Moreover small and medium sized<br><br><br><br><h3 class="gs_rt"> <a href="http://www.internationalresearchjournaloffinanceandeconomics.com/ISSUES/IRJFE_98_02.pdf" target="_blank" title="">A Recommendation of Model for Determining Companies' <b>Financial Risk</b>: An Empirical Analysis in the Istanbul <b>Stock </b>Exchange</a><a href="http://www.internationalresearchjournaloffinanceandeconomics.com/ISSUES/IRJFE_98_02.pdf" class="yC2"></a></h3><div class="gs_a">M Yanartaş, F Kaya - International …, 2012 - …</div><div class="gs_rs">Abstract This study aims at providing finance managers with a recommendation of model <br>which may contribute to managing <b>financial risk </b>of a company in a secure way. The model <br>was designed on the basis of <b>financial </b>ratios and securities trade volume variance</div><br><br><br><h3 class="gs_rt"> <a href="http://www.aeaweb.org/aea/2013conference/program/retrieve.php?pdfid=68" target="_blank" title="">Distressed, but not risky: Reconciling the empirical relationship between <b>financial </b>distress, market-based <b>risk </b>indicators, and <b>stock </b>returns (and more</a><a href="http://www.aeaweb.org/aea/2013conference/program/retrieve.php?pdfid=68" class="yC6">)</a></h3><div class="gs_a">AK Ozdagli - aeaweb.org</div><div class="gs_rs">Abstract <b>Stock </b>prices are a fundamental tool for identifying financially distressed firms. <br>However, contrary to conventional wisdom, distressed firms have lower <b>stock </b>returns, while <br>book-to-market values, frequently associated with distress, are positively related with <b>stock</b></div><br><br><br><h3 class="gs_rt"> <a href="http://www.academicjournals.org/ajbm/pdf/pdf2012/11July/Makhwiting%20et%20al.pdf" target="_blank" title="">Modelling volatility and <b>financial </b>market <b>risk </b>of shares on the Johannesburg <b>stock </b>exchange</a><a href="http://www.academicjournals.org/ajbm/pdf/pdf2012/11July/Makhwiting%20et%20al.pdf" class="yC8"></a></h3><div class="gs_a">MR Makhwiting, M Lesaoana… - African Journal of …, 2012 - academicjournals.org</div><div class="gs_rs">In this paper, we develop ARMA-GARCH type models for modelling volatility and <b>financial </b><br>market <b>risk </b>of shares on the Johannesburg <b>Stock </b>Exchange under the assumption of a <br>skewed Student-t distribution. Daily data is used for the period 2002 to 2010. Severa</div><br><br><br><h3 class="gs_rt"><a href="http://www.sobiad.org/eJOURNALS/journal_IJEF/archieves/2012_no_2_new/guler_aras.pdf" class="yC0">… </a><a href="http://www.sobiad.org/eJOURNALS/journal_IJEF/archieves/2012_no_2_new/guler_aras.pdf" target="_blank" title="">OF <b>STOCK </b>OPTION COMPENSATION ON MANAGERIAL <b>RISK </b>TAKING BEHAVIOR AND FIRM <b>FINANCIAL </b>PERFORMANCE THE GLOBAL <b>FINANCIAL</b></a><a href="http://www.sobiad.org/eJOURNALS/journal_IJEF/archieves/2012_no_2_new/guler_aras.pdf" class="yC0"><b> </b> …</a></h3><div class="gs_a">G Aras, D Kurt - sobiad.org</div><div class="gs_rs">Abstract The aim of this study is to figure out whether managerial <b>risk </b>taking behaviour and <br>firm <b>financial </b>performance is effected by <b>stock </b>option compensation. In literature <b>stock </b>option <br>compensation is mentioned as a means to solve agency problems. It is analysed how</div><br><br><h3 class="gs_rt"><a href="http://academicjournalonline.com/index.php/ventura/article/download/78/pdf" target="_blank" title="">THE COMPANY FUNDAMENTAL FACTORS AND <b>SYSTEMATIC RISK </b>IN INCREASING <b>STOCK </b>PRICE</a><a href="http://academicjournalonline.com/index.php/ventura/article/view/78" class="yC6"></a></h3><div class="gs_a">A Jauharia Hatta… - Journal of …, 2012 - academicjournalonline.com</div>Abstract Some factors in increasing <b>stock </b>price can be interesting when they are scrutinized. <br>Whataffects the <b>stock </b>price so far has been the pursuit of any business recently. The <br>research isaimed at identifying the effect of company fundamental factors (Earning pe<br><br><br><br><br><h3 class="gs_rt"><a href="http://air.ashesi.edu.gh/bitstream/handle/123456789/18/done%20-%20Karl%20Ocran.pdf?sequence=1" target="_blank" title="">Measuring the <b>systematic risk </b>of companies listed on the Ghana <b>Stock </b>Exchange</a><a href="http://air.ashesi.edu.gh/handle/123456789/18" class="yC8"></a></h3><div class="gs_a">K Ocran - 2012 - air.ashesi.edu.gh</div>The Beta of a <b>stock </b>is an index which measures its volatility relative to the market rate of <br>return (<b>Systematic risk</b>). The beta of a <b>stock </b>is a critical component in not just valuing a <b>stock </b><br>but a company as well. Beta gives investors a fair idea of the <b>risk </b>associated with a<br><br><br><h3 class="gs_rt"><a href="http://www.davidpublishing.com/davidpublishing/Upfile/7/18/2012/2012071867806657.pdf" target="_blank" title=""><b>Stock </b>Liquidity <b>Risk </b>Pricing Model Driven by <b>Systematic </b>and Unsystematic <b>Risk</b></a><a href="http://www.davidpublishing.com/davidpublishing/Upfile/7/18/2012/2012071867806657.pdf" class="yCB"><b></b></a></h3><div class="gs_a">YAN Yong-xin - Chinese Business Review, 2012 - davidpublishing.com</div><div class="gs_rs">In the <b>stock </b>pricing, liquidity <b>risk </b>has become one of the important factors that affect the <b>stock </b><br>realizable value. <b>Systematic </b>and unsystematic <b>risk </b>decided a <b>stock's </b>liquidity <b>risk</b>. The author <br>uses the <b>stock </b>price index growth rate and net outer disk ratio to describe a <b>systematic </b>and</div><br><br><br></div> text/html 2012-12-17T14:16:57+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی مقاله حسابداری سرمایه فکری 2012 http://hesabdariarshad.mihanblog.com/post/26 <h3 class="gs_rt" align="left"> <a href="http://www.textroad.com/pdf/JBASR/J.%20Basic.%20Appl.%20Sci.%20Res.,%202%2810%2910360-10368,%202012.pdf" class="yC8">Ranking the <b>Intellectual Capital </b>Components Using Fuzzy TOPSIS Technique (Case Study: An Iranian <b>Company</b>)</a></h3><div class="gs_a" align="left">link download<br>&nbsp; www.textroad.com/pdf/JBASR/J.%20Basic.%20Appl.%20Sci.%20Res.,%202(10)10360-10368,%202012.pdf<br><br>N Saeedi, A Alipour, SAR Mirzapour, MM Chaboki - 2012 - textroad.com</div><div class="gs_rs" align="left">ABSTRACT In a scientific economical system, products and organizations' lives are <br>dependent on knowledge and the most successful organizations are which use this <br>intangible property in a better manner and higher speed. Today and from a strategic poin<br><br><br><br><h3 class="gs_rt"><a href="http://www.seiofbluemountain.com/upload/product/201108/2011gszlhy04a8.pdf" class="yCA">Research on the Relationship Between <b>Intellectual Capital </b>and <b>Company </b>Performance——An Empirical Analysis Based on Panel Data</a></h3><div class="gs_a">link download <br>www.seiofbluemountain.com/upload/product/201108/2011gszlhy04a8.pdf<br><br>L FAN, X YUAN, S WANG - seiofbluemountain.com</div><div class="gs_rs">Abstract: It is well known that knowledge economy is mainly based on <b>intellectual capital</b>. <br><b>Intellectual capital </b>plays a key role in enterprise's value promotion. In fact, the good <br><b>intellectual capital </b>control system can bring the positive influence to the enterprise<br><br><br><h3 class="gs_rt"> <a href="http://www.jofamericanscience.org/journals/am-sci/am0801/015_7770am0801_96_101.pdf" class="yCC">… systems on organizational performance emphasizing mediate effect of <b>intellectual capital </b>in employees of Electric power Distribution <b>company </b>of Shiraz in IR …</a></h3><div class="gs_a">link download<br>www.jofamericanscience.org/journals/am-sci/am0801/015_7770am0801_96_101.pdf<br><br>A Mooghali - jofamericanscience.org</div><div class="gs_rs">Abstract: Although modern information-based technologies affect increasingly on the various <br>aspects of human life, it is believed that human resource is the main capital of each <br>organization, especially knowledge-based ones. This survey is mainly aimed to<br><br><br><h3 class="gs_rt"><a href="http://www.seap.usv.ro/annals/ojs/index.php/annals/article/viewArticle/428" class="yCE">The assets of the <b>company</b>–a theoretical and practical aproach relating particularly to <b>intellectual capital</b></a></h3><div class="gs_a">link download<br>&nbsp; www.doctorat2010.usv.ro/art_doctoranzi/85/The%20assets%20of%20the%20company%20%E2%80%93%20a%20theoretical%20and%20practical%20aproach%20that%20relates%20in%20particular%20to%20the%20intellectual%20capital.pdf<br><br>I Mihai, AD Socea, M Ciubotariu - The USV Annals of Economics and …, 2012 - seap.usv.ro</div>Abstract The present research “The assets of the <b>company</b>-a theoretical and practical <br>approach relating particularly to <b>intellectual capital</b>” focuses on defining the <b>company's </b><br>assets, at national level, establishing the components ofthis concept, so that ultimately we <b> <br><br><br></b><h3 class="gs_rt"> <a href="http://www.idjrb.com/articlepdf/article243.pdf" class="yC0">Impact of <b>Intellectual Capital </b>on Return on <b>Asset </b>in Nigerian Manufacturing Companies</a></h3><div class="gs_a">link download <br>&nbsp;http://www.idjrb.com/articlepdf/article243.pdf<br><br>RT Salman, M Mansor, AD Babatunde, M Tayib - idjrb.com<br></div><div class="gs_rs">ABSTRACT In the knowledge-based era and <b>intellectual capital </b>(IC) regime, literatures <br>abound on the impact of <b>intellectual capital </b>component and company performance <br>especially in the developed countries. However, only a few scholars have written on this<br><br><br><br><br><h3 class="gs_rt"><a href="http://repository.gunadarma.ac.id/handle/123456789/1167" class="yC3">PENGARUH MODAL INTELEKTUAL (<b>INTELLECTUAL CAPITAL</b>/IC) TERHADAP RETURN ON <b>ASSET </b>PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA …</a></h3><div class="gs_a">link download <br>&nbsp;repository.gunadarma.ac.id/bitstream/123456789/1167/1/10207427.pdf<br><br>F Basyar - 2012 - repository.gunadarma.ac.id</div>Penelitian ini bertujuan untuk mengetahui pengaruh modal intelektual (<b>Intellectual </b><br><b>Capital</b>/IC) yang diukur menggunakan metode Value Added Intellectual Coeffisient (VAIC) <br>terhadap Return On <b>Asset </b>perusahaan perbankan yang terdaftar di Bursa Efek Indonesi<br><br></div></div></div></div><br><h3 class="gs_rt" align="left"> <a href="http://www.issbs.si/press/ISBN/978-961-6813-10-5/papers/ML12_161.pdf" class="yC6">MEASUREMENT OF <b>INTELLECTUAL CAPITAL </b>IN A <b>COMPANY</b></a></h3><div class="gs_a" align="left">link download <br>www.issbs.si/press/ISBN/978-961-6813-10-5/papers/ML12_161.pdf<br><br>A Paździor, M Paździor - issbs.si</div><div class="gs_rs" align="left">Abstract: The article raises the issue of <b>intellectual capital</b>. Owing to the fact that this is a <br>relatively new notion, among economists and practitioners of management there is no <br>consistency with regard to the essence and the role of this capital in an organization</div><p align="left"><br></p><h3 class="gs_rt" align="left"><span class="gs_ctc"><span class="gs_ct1"></span></span> <a href="http://wbiaus.org/1.%20Abul.pdf" class="yC3"><b>Company </b>Size: Does <b>Intellectual Capital </b>Differ?-A Study Of UK Based Companies</a></h3><div class="gs_a" align="left">link download <br>&nbsp;wbiaus.org/1.%20Abul.pdf<br><br>MAK Azad, MS Haque, MS Imran - World, 2012 - wbiaus.org</div><div class="gs_rs" align="left">This paper aims to find out the relationship between the <b>company </b>size and <b>intellectual </b><br><b>capital</b>. Ten small and ten big UK based companies using the purposive sampling have <br>been taken as sample. It is full of empirical study of existing data on <b>Company </b>size and </div><br><div align="left"><br><div class="gs_fl"><br><div class="gs_fl"><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1"></span></span> <a href="http://www.wseas.us/e-library/conferences/2012/CambridgeUSA/BUSINESS/BUSINESS-20.pdf" class="yC7">From <b>Financial </b>Stock Management to <b>Intellectual </b>Management: ethics and governance</a></h3><div class="gs_a">link download<br>www.wseas.us/e-library/conferences/2012/CambridgeUSA/BUSINESS/BUSINESS-20.pdf<br><br>SMDF NAPPO - wseas.us</div><div class="gs_rs"><b>...</b> been analysed, as well as the effects of the success of ”managerial <b>financial</b> shareholder”<br> capitalism <b>...</b> only the creation of a generation of managers able to manage <b>intellectual</b> <b>capital</b> will<br> succeed <b>...</b> research, in DP Eckman (ed.), Systems: Research and design, J. Wiley &amp; Sons <b>Inc</b>. <b>...</b> </div><div class="gs_fl"><a href="http://scholar.google.com/scholar?q=related:SY_9YQCWPC0J:scholar.google.com/&amp;hl=en&amp;as_sdt=0,5&amp;as_ylo=2012&amp;as_yhi=2012">Related articles</a><br><br><br><h3 class="gs_rt"> <a href="http://waset.org/journals/waset/v64/v64-12.pdf" class="yC4"><b>Intellectual Capital </b>Research through Corporate Social Responsibility:(Re) Constructing the Agenda</a></h3><div class="gs_a">link download<br>waset.org/journals/waset/v64/v64-12.pdf<br><br>CI Lungu, C Caraiani, C Dascălu - waset.org</div><div class="gs_rs"><b>...</b> Vazquez [26] hypothesize a convergence between social/sustainability report and <b>intellectual</b><br> <b>capital</b> report due <b>...</b> and Frey [13] study highlights significant and increasing presence of <b>IC</b><br> information in CSR reports which is communicated mainly in non <b>financial</b>, quantitative and</div><br><div class="gs_fl"><h3 class="gs_rt"><a href="http://www.emeraldinsight.com/case_studies.htm/case_studies.htm?articleid=1958996&amp;show=html" class="yC3">Intellectual capital and firm performance in Australia</a></h3><div class="gs_a"><br>link download<br>otago.ourarchive.ac.nz/bitstream/handle/10523/1585/Working_paper_Clarke-Seng-Whiting-revised.pdf<br><br>M Clarke, <a href="http://scholar.google.com/citations?user=-25Bi1IAAAAJ&amp;hl=en&amp;oi=sra">D Seng</a>, RH Whiting - Journal of Intellectual Capital, 2011 - emeraldinsight.com</div><b>...</b> Brüggen, A., Vergauwen, P., Dao, M. (2009), "<b>Determinants</b> <b>of</b> <b>intellectual</b> <b>capital</b> <b>disclosure</b>:<br> evidence from Australia", Management Decision, Vol. 47 No.2, pp.233-45.<br><br></div><br><h3 class="gs_rt"><a href="http://journal.ccsenet.org/index.php/ijef/article/view/12330" class="yC14">Determinants of Non-Disclosure of Intellectual Capital Information in Malaysian IPO Prospectuses</a></h3><div class="gs_a">link download<br>http://journal.ccsenet.org/index.php/ijef/article/download/12330/8688<br><br>KF See, AA Rashid - International Journal of Economics and …, 2011 - journal.ccsenet.org</div><b>...</b> The case of underpricing.Journal of Intellectual Capital, 8(3), 494-516. Singh I. &amp;Van der Zahn<br> M. (2008).<b>Determinants</b> <b>of</b> <b>intellectual</b> <b>capital</b> <b>disclosure</b> in prospectuses of initial public<br> offerings.Accounting and Business Research, 38(5), 409-431. Sveiby, KE (1997<br></div><br></div><br></div><br> </div> text/html 2012-12-15T23:59:01+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی مقاله حسابداری انگلیسی 2012 هزینه یابی بر مبنای فعالیت ABC http://hesabdariarshad.mihanblog.com/post/25 <h3 class="gs_rt" align="left"><a href="http://journals.tums.ac.ir/abs/22344" class="yCE">&nbsp; Determination of radiology services cost in selected hospitals affiliated with Tehran university of medical sciences in 2010¬ 2011, using the <b>activity based costing&nbsp;</b></a></h3><div class="gs_a" align="left">AA Sari - Hospital, 2012 - journals.tums.ac.ir</div><div class="gs_rs" align="left">Background: Regarding to the escalating costs of health care and limited resources in this <br>field, the appropriate identification and control of costs is inevitable. This Study aimed to <br>determine the unit cost of radiology services, in selected hospitals of TUMS.</div><h3 class="gs_rt" align="left"><br><span class="gs_ctc"><span class="gs_ct1"></span></span></h3><h3 class="gs_rt" align="left"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://www.academicjournals.org/AJbm/PDF/pdf2012/15Feb/Bahadori%20et%20al.pdf" class="yCC"><b>Activity based costing </b>in health care center: A case study of Iran</a></h3><div class="gs_a" align="left">M Bahadori, <a href="http://scholar.google.com/citations?user=IY_Mar4AAAAJ&amp;hl=en&amp;oi=sra">S Babashahy</a>… - African Journal of …, 2012 - academicjournals.org</div><div class="gs_rs" align="left">Lack of attention to real costs has made implementing a costing system which targets the <br>listed purposes in the appropriate format pilot units seem essential. The purpose of this <br>study is to calculate the unit cost of services provided in a health care center in Iran. This <b> ...</b></div><h3 class="gs_rt" align="left"><br></h3><h3 class="gs_rt" align="left"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://www.nobel.gen.tr/Makaleler/IJNES-Issue%201-e6335c2933a041118503e6166969b164.pdf" class="yCB">Implications of <b>activity</b>-<b>based costing</b>/management for decision-making in order management</a></h3><div class="gs_a" align="left">I Azadvar, E Alizadeh, S Bozorgmehrian - nobel.gen.tr</div><div align="left"><b>Activity</b>-<b>based costing </b>and management is an accounting and management approach for <br>determining accurate costs especially the overhead costs. <b>Activity</b>-<b>Based </b><br><b>Costing</b>/Management (ABC/M) can overcome some of the limitations of traditional cost<br><br><br><h3 class="gs_rt"><a href="http://www.sid.ir/En/ViewPaper.asp?ID=256516&amp;varStr=5;MOBARAKI%20H.,HADIAN%20N.,SALEMI%20M.,ALIZADEH%20A.,MOHSENI%20SH.;MEDICAL%20JOURNAL%20OF%20HORMOZGAN%20UNIVERSITY;APRIL-MAY%202012;16;1;34;41" class="yC5">A SURVEY ON <b>ACTIVITY</b>-<b>BASED COSTING </b>IN RUDAN HEALTH CENTER, HORMOZGAN, IRAN</a></h3><div class="gs_a">H MOBARAKI, N HADIAN, M SALEMI… - MEDICAL JOURNAL OF …, 2012 - sid.ir</div>Methods: This was a descriptive, cross-sectional which was performed in 2008. In this study, <br>5 rural health centers, an urban health center and an urban were selected. In this study, the <br>data related of each activity were collected and analyzed. Results: In this study, the budge<br><br><br><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://textroad.com/pdf/JBASR/J.%20Basic.%20Appl.%20Sci.%20Res.,%202%283%292860-2864,%202012.pdf" class="yC6">The Investigation and Explaining of <b>Activity Based Costing </b>(ABC)</a></h3><div class="gs_a">A Lotfi, MA Mansourabad - 2012 - textroad.com</div>ABSTRACT <b>Activity based costing </b>(ABC) approach is one of the new approaches in costing <br>that have efficiency in providing detailed cost information and identifying valuable activities <br>with invaluable activities in the process of cost management. <b>Activity</b>-<b>based costing </b>(ABC) <b> <br><br></b><br><br><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://scholarism.net/FullText/92.pdf" class="yC7"><b>Activity Based Costing </b>Implementing and Lunching by FAHP in Germany</a></h3><div class="gs_a">MR Henricks - scholarism.net</div>Abstract-<b>Activity based costing </b>system is one approach which its lunching and implementing <br>in practice will bring advantages for the users. The present study tried to point out factors <br>affecting launching and implementing <b>Activity Based Costing </b>System among German<br><br><br><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://azarhesab.persiangig.com/document/vol%209-Proceedings%20of%20Papers%20-%2091%202%2030.pdf#page=142" class="yC8">The Usefulness of <b>Activity Based Costing </b>and Traditional Costing in Banking Industry: Evidence from a Bank in Iran</a></h3><div class="gs_a">A Nazemi, A Seyedi - The 10 th Annual Iranian …, 2012 - azarhesab.persiangig.com</div>Abstract In this study the results of implementation of two costing systems are illustrated. <br>These systems are <b>Activity Based Costing </b>(ABC) and Traditional Costing. In order to analyze <br>the cost structure for the bank services, an Iranian bank (Mehr bank) is chosen as a<br><br><br><br></div><h3 class="gs_rt" align="left"><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1882585" class="yC7">A Suggested Framework for the Integration of <b>Activity</b>-<b>Based Costing </b>(ABC) in a Lean Environment to Enhance Companies Competitive Position-A Case Study in …</a></h3><div class="gs_a" align="left">S Abd Allah - 2012 - papers.ssrn.com</div><div class="gs_rs" align="left">Abstract: In today's global market, a change in strategic and manufacturing practices to a <br>more customer focused system such as the lean manufacturing/lean management system <br>becomes crucial to help companies achieve a good competitive position. At the same time<b> ...<br><br><br><br></b><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://www.aensiweb.com/jasr/jasr/2012/414-419.pdf" class="yCA">Analyzing Usage of <b>Activity Based Costing </b>In Commercial Banking Institutions of Tripoli Libya: A Technological Acceptance Model Approach</a></h3><div class="gs_a">IA Salim - Journal of Applied Sciences Research, 2012 - aensiweb.com</div>ABSTRACT The purpose of this study is to examine the role of Technology Acceptance <br>model (TAM) on increasing the usage of <b>Activity based costing </b>in the commercial banking <br>institutions of Libya. A survey was conducted and the survey questionnaire was distributed <b> ..<br><br></b><br><h3 class="gs_rt"><a href="http://adingor.es/congresos/web/articulo/detalle/a/2102" class="yC0"><b>Activity Based Costing</b>, Time-Driven <b>Activity Based Costing </b>and Lean Accounting: Differences among three accounting systems' approach to manufacturing</a></h3><div class="gs_a">CR Monroy, A Nasiri, MÁ Peláe - 6th International Conference on …, 2012 - adingor.es</div>Resumen Choosing an appropriate accounting system for manufacturing has always been a <br>challenge for managers. In this article we try to compare three accounting systems designed <br>since 1980 to address problems of traditional accounting system. In the first place we are<br><br><div class="gs_ri"><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://www.iaidres.org.mx/pdf/revista14.pdf#page=28" class="yC6">A FUZZY MODEL BASED ON ANALYTIC HIERARCHICAL PROCESS AND <b>ACTIVITY BASED COSTING </b>FOR THE DETERMINATION OF COMPETENCES' …</a></h3><div class="gs_a">L Cannavacciuolo, <a href="http://scholar.google.com/citations?user=JHs4pEYAAAAJ&amp;hl=en&amp;oi=sra">L Iandoli</a>, C Ponsiglione… - Ciencias Empresariales - iaidres.org.mx</div><div class="gs_rs">ABSTRACT This work proposes a model to determine the cost of individual competences <br>integrating decision support techniques such as Analytic Hierarchical Process (AHP) and <br>cost analysis techniques, such as <b>Activity Based Costing </b>(ABC). The competences are to <b> ...</b></div><div class="gs_md_wp" id="gs_ggsW17"><a href="http://scholar.google.com/scholar?q=related:OOEfB7tRGlQJ:scholar.google.com/&amp;hl=en&amp;as_sdt=0,5&amp;as_ylo=2012&amp;as_yhi=2012">Related articles</a> <a href="http://scholar.google.com/scholar?start=10&amp;q=allintitle:+%22+Activity-Based+Costing+%22&amp;hl=en&amp;as_sdt=0,5&amp;as_ylo=2012&amp;as_yhi=2012#" class="gs_nph">Cite</a><a href="http://vuir.vu.edu.au/19425/1/Yousef_Aldukhil.pdf" class="yC9"><span class="gs_ggsS"><span class="gs_ctg2">]</span></span></a></div></div><div class="gs_r" style="z-index:393"><div class="gs_ri"><h3 class="gs_rt"><a href="http://vuir.vu.edu.au/19425/" class="yC8">Developing and testing a model of successful adoption of <b>activity</b>-<b>based costing</b></a></h3><div class="gs_a">Y Aldukhil - 2012 - vuir.vu.edu.au</div><div class="gs_rs">This study aims to develop and test a model for successful adoption of activitybased costing <br>(ABC). The model has been constructed to explore the relationship between organisational <br>and technological factors and management evaluation of overall ABC success and <b> ...</b></div><div class="gs_fl"><a href="http://scholar.google.com/scholar?q=related:l8nkBz-jfhcJ:scholar.google.com/&amp;hl=en&amp;as_sdt=0,5&amp;as_ylo=2012&amp;as_yhi=2012">Related articles</a><br><br><br><br><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://www.academicjournals.org/Ajbm/PDF/pdf2012/14Nov/Sarokolaee%20et%20al.pdf" class="yCB">A comparative study of <b>activity</b>-<b>based costing </b>system and the traditional system: A case study of Refah Bank</a></h3><div class="gs_a">MA Sarokolaei, M Ebrati… - African Journal of …, 2012 - academicjournals.org</div><div class="gs_rs">The goal of the present research is to study the <b>activity</b>-<b>based costing </b>system and the <br>traditional system based on the volume comparatively in order to calculate the cost of the <br>deposits in Refah Bank in Iran. Thus, first the deposit costs were calculated by using the <b> ...<br><br><br><br><br></b><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://www4.pucsp.br/icim/ingles/downloads/papers_2011/part_3/part_3_proc_33.pdf" class="yC6">Research on Application of <b>Activity</b>-<b>based Costing </b>in Enterprise Product Pricing</a></h3><div class="gs_a">Y Dandan - pucsp.br</div><div class="gs_rs">Abstract: The primary purpose of enterprises is to make profits. Being the monetary value of <br>goods, price has close correlation with corporate profits. The product cost plays an important <br>foundation role in pricing. With the high development of new technology, it is absolute that <b> ...</b></div><a href="http://scholar.google.com/scholar?q=related:V-5qexuOHQ4J:scholar.google.com/&amp;hl=en&amp;as_sdt=0,5&amp;as_ylo=2012&amp;as_yhi=2012">Related articles</a><br><br><h3 class="gs_rt"><a href="http://jurnal.stikom.edu/index.php/gematika/article/view/7" class="yC0">Cost Modelling For E-Learning Implementation In Higher Education With Fuzzy <b>Activity Based Costing</b></a></h3><div class="gs_a">A Sholiq, A Pribadi, AN Algadri - GEMATIKA, 2012 - jurnal.stikom.edu</div>Abstract This study presents a model of costing framework for the e-learning implementation <br>by integrating the value chain, analysis, <b>activity based costing</b>, and fuzzy logic to Fuzzy <br><b>Activity Based Costing </b>(FABC). This method will be very useful in:(i) in the emerging<br><br><br><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://www.academicjournals.org/ajbm/PDF/pdf2012/7Nov/Shil%20and%20Das.pdf" class="yC3">Right product pricing: Application of <b>activity</b>-<b>based costing </b>(ABC)-and-economic value added (EVA) as an integrated tool</a></h3><div class="gs_a">NC Shil, B Das - African Journal of Business Management, 2012 - academicjournals.org</div>The traditional <b>activity based costing </b>(ABC) can be used as a more powerful and accurate <br>pricing tool if integrated with economic value added (EVA), a value-based financial <br>performance measure. The paper is targeted to discus the integrated ABC-and-EVA<br><br><br><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://www.iaeng.org/publication/IMECS2012/IMECS2012_pp1318-1324.pdf" class="yCD">Employing Fuzzy-Based CVP Analysis for <b>Activity</b>-<b>Based Costing </b>for Maintenance Service Providers</a></h3><div class="gs_a">P Yanpirat, J Maneewan - Proceedings of the International …, 2012 - iaeng.org</div><div class="gs_rs">Abstract—The objective of this paper is to propose a framework for profit planning or the <br>pricing of a maintenance service under imprecise information by organizations adopting an <br><b>Activity</b>-<b>Based Costing </b>system. Fuzzy-based Cost-Volume-Profit (FCVP) analysis with a <b> ...</b></div><a href="http://scholar.google.com/scholar?q=related:H8hrZ4g8GNMJ:scholar.google.com/&amp;hl=en&amp;as_sdt=0,5&amp;as_ylo=2012&amp;as_yhi=2012">Related articles</a><br></div><br><br><br><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.12,ISSUE_1%2815%29,2012_fulltext.pdf#page=170" class="yC4">Application Of <b>Activity Based Costing </b>In Manufacturing Companies In Bangladesh: A Survey Based Study</a></h3><div class="gs_a">NC SHIL, AK PRAMANIK - The USV Annals of Economics and Public … - seap.usv.ro</div>Abstract: The widespread environmental change has forced many organizations to change <br>and re-think their business and competitive strategies, particularly cost management system, <br>in order to achieve the competitive edge in the marketplace. Successful organizations are<br><br><br><h3 class="gs_rt"><a href="http://ro.uow.edu.au/theses/3613/" class="yC1">Implementation of <b>activity</b>-<b>based costing </b>in China: a case study of a Chinese multinational company</a></h3><div class="gs_a">L Xu - 2012 - ro.uow.edu.au</div>Abstract <b>Activity</b>-<b>based costing </b>(ABC) appears to be under-utilised in many developing <br>countries despite its huge success in the developed world as a refined costing system that <br>provides effective information for cost management. Previous research conducted on ABC<br><br><br><h3 class="gs_rt"><span class="gs_ctc"><span class="gs_ct1">[PDF]</span></span> <a href="http://bai-conference.org/BAI2012Proceedings/papers/3.%20Accounting%20and%20Finance/3325.pdf" class="yCC"><b>ACTIVITY</b>-<b>BASED COSTING </b>APPROACH TO MEASURING THE COQ OF ERP IMPLEMENTATION SERVICES IN AN ERP CONSULTING COMPANY</a></h3><div class="gs_a">WH Tsai, JC Chang, SJ Lin, YF Lee - bai-conference.org</div>ABSTRACT Prevention-Appraisal-Failure (PAF) is the commonly used approach to <br>measuring the cost of quality (COQ) in the manufacturing industry. The COQ is divided into <br><br><br><div id="articleTitle"><h3>Quality Management System (ISO9001) and Activity-Based Costing (ABC)</h3></div> <div id="authorString"><em>M. Gholizadeh-Salmasi, H. Hamzeli, B. Gholizadeh-Salmasi</em></div> http://texasjournalofscience.org/index.php/texas_journal_of_science/article/view/168<br><br><br></div></div></div><br></div> text/html 2012-12-14T18:19:02+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی بکارگیری روش هزینه یابی بر مبنای فعالیت ABC به منظور محاسبه بهای تمام شده خدمات در بیمارستان و درمان 2012 ایران http://hesabdariarshad.mihanblog.com/post/24 <font face="times new roman,times,serif"> </font><h3 class="gs_rt" align="left"><font face="times new roman,times,serif" size="4"><span class="gs_ctc"><span class="gs_ct1"></span></span> <a href="http://journals.tums.ac.ir/upload_files/pdf/_/20730.pdf" class="yC0">Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services</a></font></h3><div class="gs_a" align="left"><font face="times new roman,times,serif" size="4">A Rajabi, A Dabiri - Iranian J Publ Health, 2012 - journals.tums.ac.ir</font></div><div class="gs_rs" align="left"><font face="times new roman,times,serif" size="2"><font size="4">Abstract Background:</font><font size="4"><br>&nbsp;Activity Based Costing (ABC) is one of the new methods began <br>appearing as a costing methodology in the 1990's. It calculates cost price by determining the <br>usage of resources. In this study, ABC method was used for calculating cost price of</font> <b> ...</b></font></div><font face="times new roman,times,serif"> </font> text/html 2012-12-14T18:04:23+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی تعیین بهای تمام شده گرافی قفسه سینه به روش هزینه یابی بر مبنای فعالیت 2012 http://hesabdariarshad.mihanblog.com/post/23 <h1 class="content-title" align="left">Determination of chest x-ray cost using activity based costing approach at Penang General Hospital, Malaysia</h1><div class="half_rhythm" align="left"><div class="contrib-group fm-author"><a href="http://www.ncbi.nlm.nih.gov/sites/entrez?cmd=search&amp;db=PubMed&amp;term=%20Atif%20M%5Bauth%5D">Muhammad Atif</a>,<sup>1,</sup><sup>&amp;</sup> <a href="http://www.ncbi.nlm.nih.gov/sites/entrez?cmd=search&amp;db=PubMed&amp;term=%20Sulaiman%20SA%5Bauth%5D">Syed Azhar Syed Sulaiman</a>,<sup>2</sup> <a href="http://www.ncbi.nlm.nih.gov/sites/entrez?cmd=search&amp;db=PubMed&amp;term=%20Shafie%20AA%5Bauth%5D">Asrul Akmal Shafie</a>,<sup>3</sup> <a href="http://www.ncbi.nlm.nih.gov/sites/entrez?cmd=search&amp;db=PubMed&amp;term=%20Saleem%20F%5Bauth%5D">Fahad Saleem</a>,<sup>3</sup> and <a href="http://www.ncbi.nlm.nih.gov/sites/entrez?cmd=search&amp;db=PubMed&amp;term=%20Ahmad%20N%5Bauth%5D">Nafees Ahmad</a><sup>1</sup></div></div><div class="fm-panel small half_rhythm" align="left"><div class="togglers"><a>Author information <span>►</span></a> <a>Article notes <span>►</span></a> <a>Copyright and License information <span>►</span></a></div></div><div class="goto jig-ncbiinpagenav-goto-container" align="left"><a role="button" class="tgt_dark page-toc-label jig-ncbiinpagenav-goto-heading" href="http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3415060/#ui-ncbiinpagenav-2" title="Go to other sections in this page">Go to:</a></div><h2 class="head no_bottom_margin ui-helper-clearfix" id="__abstractid3348335title" align="left">Abstract</h2><h3 align="left">Background</h3><div align="left">Activity based costing (ABC) is an approach to get insight of true costs and to solve accounting problems. It provides more accurate information on product cost than conventional accounting system. The purpose of this study was to identify detailed resource consumption for chest x-ray procedure<br><br></div><div class="goto jig-ncbiinpagenav-goto-container" align="center"><font size="3"><b>جهت مطالعه کامل مقاله به ادامه مطلب مراجعه نمایید</b></font><br></div> text/html 2010-12-06T18:18:30+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی یا رب الحسین بحق الحسین اشف صدر الحسین بظهور الحجه http://hesabdariarshad.mihanblog.com/post/22 <div align="left"><img src="http://www.rasekhoon.net/_WebSiteData/PhotoGallery/Photos/c17fc0d9-c4f1-4940-b140-0f62e4edc398.jpg" alt="" align="absmiddle" border="0" height="218" hspace="0" vspace="0" width="360"></div> text/html 2010-12-06T04:24:34+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی دانلود مقالات حسابداری مدیریت 2010 http://hesabdariarshad.mihanblog.com/post/21 <div style="text-align: center;">&nbsp; <font size="2">مقالات حسابداری مدیریت 2010 <br>cost of , target costing , ABC</font><br></div><font style="font-weight: bold;" size="2"><br style="font-family: times new roman,times,serif;"></font><div style="text-align: left; font-family: times new roman,times,serif; font-weight: bold;"><font size="2"><a href="http://www.mrc.ac.za/crime/costing_paper.pdf" target="" title="">Costing injuries in South Africa: preliminary results and challenges from a pilot study</a><br><br><br>&nbsp;<a href="http://www.easts.info/publications/journal_proceedings/journal2010/100306.pdf" target="" title="">Financial Statement Analysis and Activity-Based Costing Analysis for Shipping Industry: A Data Envelopment Analysis</a><br><br><a href="http://joy.yasar.edu.tr/makale/no19_vol5/01_emre%20_cengiz.pdf" target="" title="">&nbsp;A LITERATURE REVIEW OF TARGET COSTING IN SSCI AND SCI&amp;SCI-EXPANDED INDEXES</a><br><br><a href="http://www.eurojournals.com/mefe-6_03.pdf" target="" title="">&nbsp;Proposing a Housing Loan Costing Model for a Bank Organization</a><br><br><a href="http://upcommons.upc.edu/revistes/bitstream/2099/9215/1/savory.pdf" target="" title="">Estimation of cellular manufacturing cost components using simulation and activity-based costing</a><br><br><a href="http://www.vgtu.lt/leidiniai/leidykla/MEC_EurOPT_2010/pdf/343-347-Giuliani_Meloni_Sakal-60.pdf" target="" title="">&nbsp;STOCHASTIC PROGRAMMING FOR STRATEGIC PLANNING WITH ACTIVITY BASED COSTING<br></a><br><br><a href="http://ajol.info/index.php/asp/article/view/54592/43102" target="" title="">Towards a National Injury Costing System?: Lessons from a Public-Private Injury Costing Pilot Study in South Africa</a><br><br><br><a href="http://scholarworks.umass.edu/cgi/viewcontent.cgi?article=1408&amp;context=refereed" target="" title="">&nbsp;Menu Analysis for Coffee Shop Operation: Using Activity-Based Costing</a><br><br><br><a href="http://a-cme.org/Proceedings/ACME_2010_Proceedings.pdf#page=333" target="" title="">ACTIVITY BASED COSTING FOR DISTRIBUTORS</a><br><br><br><a href="http://eprints.qut.edu.au/13668/1/ARJ_Hutchinson.pdf" target="" title="">The source of professional accountant's knowledge of Activity Based Costing</a><br><br><br><a href="http://www.swiss-economics.ch/RePEc/files/0019JaagTrinkner.pdf" target="" title="">The interaction of universal service costing and financing in the postal sector: A calibrated approach</a><br><br><br><a href="http://ccsenet.org/journal/index.php/ijbm/article/view/6895/5476" target="" title="">&nbsp;Effect of the Quality Costing System on Implementation and Execution of Optimum Total Quality Management</a><br><br><br><a href="http://www.academicjournals.org/AJBM/PDF/pdf2010/18July/Blagojevic%20et%20al.pdf" target="" title="">&nbsp;Applying activity based costing model on cost accounting of provider of universal postal services in developing countries</a><br><br><br><a href="http://www.bizresearchpapers.com/1.%20Boris.pdf" target="" title="">&nbsp;Utilization of Activity-Based Costing System in Manufacturing Industries–Methodology, Benefits and Limitations</a><br><br><br><a 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href="http://researchspace.csir.co.za/dspace/bitstream/10204/4232/1/Mokheseng_2010.pdf" target="_blank" title="">Investigation into life-cycle costing as a comparative analysis approach of energy systems</a><br><br><br><a href="http://www.cardiff.ac.uk/carbs/conferences/abfhc10/TargetCosting_May2010_.pdf" target="_blank" title="">&nbsp;TARGET COSTING: FIRST AND SECOND COMINGS</a><br><br><br><a href="http://journals.univ-danubius.ro/index.php/euroeconomica/article/viewPDFInterstitial/277/260" target="_blank" title="">Considerations regarding the data supplied by the managerial accounting and cost calculation in relation to the management of the construction-mounting-installation …<br></a><br><br><a href="http://www.iamo.de/fileadmin/veranstaltungen/hawepa10/Zschille_Walter_Hawepa_2010.pdf" target="_blank" title="">&nbsp;Cost Efficiency and Economies of Scale and Density in German Water Distribution</a><br><br><br><a href="http://ipublishing.co.in/jcandsevol1no12010/EIJCSE1019.pdf" target="_blank" title="">Cost Efficiency Evaluation and Performance Assessment of Urban Water Supply Utilities In The State of Madhya Pradesh, India</a><br><br></font></div> text/html 2010-12-04T20:54:13+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی دانلود مقالات حسابداری مدیریت 2009 , 2010 http://hesabdariarshad.mihanblog.com/post/20 <div style="text-align: left; font-family: times new roman,times,serif;"><a href="http://www.ccsenet.org/journal/index.php/ibr/article/download/6512/5128" target="_blank" title=""> <span class="postbody"><span style="font-weight: bold;">Primary Research of the Advantages and the Cost Control of the ABC &amp; EVA Integrated System 2010 </span></span></a><br><br><span class="postbody"><span style="font-weight: bold;"> </span></span><br><a href="http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.88.942&amp;rep=rep1&amp;type=pdf" target="_blank" title=""><span class="postbody"><span style="font-weight: bold;"> The cost of ownership in microfinance organizations </span></span></a><br><span class="postbody"><span style="font-weight: bold;">&nbsp; </span></span><br><span class="postbody"><span style="font-weight: bold;"> </span></span><br><a href="http://128.83.172.192/%7Ecooper/papers/gapest_cw.pdf" target="_blank" title=""><span class="postbody"><span style="font-weight: bold;"> The cost of labor adjustment: Inferences from the gap </span></span></a><br><span class="postbody"><span style="font-weight: bold;">&nbsp; </span></span><br><span class="postbody"><span style="font-weight: bold;"> </span></span><br><a href="http://www.springerlink.com/content/wl78942n7k457083/fulltext.pdf" target="_blank" title=""><span class="postbody"><span style="font-weight: bold;"> On the relation between expected returns and implied cost of capital </span></span></a><br><span class="postbody"><span style="font-weight: bold;">&nbsp; </span></span><br><span class="postbody"><span style="font-weight: bold;"> </span></span><br><a href="http://pruss.narod.ru/WACC.pdf" target="_blank" title=""><span class="postbody"><span style="font-weight: bold;"> A note on the weighted average cost of capital WACC </span></span></a><br><span class="postbody"><span style="font-weight: bold;">&nbsp; </span></span><br><span class="postbody"><span style="font-weight: bold;"> </span></span><br><a href="http://www2.lse.ac.uk/LSEHealthAndSocialCare/LSEHealth/pdf/PUBLICATIONS/cost%20of%20stroke%20Age%20and%20Ageing.pdf" target="_blank" title=""><span class="postbody"><span style="font-weight: bold;"> Cost of stroke in the United Kingdom </span></span></a><br><span class="postbody"><span style="font-weight: bold;">&nbsp; </span></span><br><span class="postbody"><span style="font-weight: bold;"> </span></span><br><a href="http://w4.stern.nyu.edu/finance/docs/pdfs/Seminars/073w-graham.pdf" target="_blank" title=""><span class="postbody"><span style="font-weight: bold;"> The cost of debt </span></span></a><br><span class="postbody"><span style="font-weight: bold;"> <br></span></span> </div> text/html 2010-12-04T19:19:12+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی تعدادی مقاله حسابداری مالی 2010 http://hesabdariarshad.mihanblog.com/post/19 <div style="text-align: left; font-family: tahoma,arial,helvetica,sans-serif; color: rgb(51, 51, 255); font-weight: bold;"><font size="2"><br></font></div> <div style="text-align: left; font-family: tahoma,arial,helvetica,sans-serif; color: rgb(51, 51, 255);"><font size="2"><span style="font-weight: bold;">More Accounting Theory or More Information Technology?</span><br><br><a href="http://www.aejournal.com/ojs/index.php/aej/article/view/124/87" target="_blank">http://www.aejournal.com/ojs/index.php/aej/article/view/124/87</a><br><br><span style="font-weight: bold;">&nbsp;The State and/of Accounting Regulation</span><br><br><a href="http://www.cardiff.ac.uk/carbs/conferences/abfhc10/David%20Alexander%20-%20The%20State%20and%20of%20Accounting.pdf" 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style="font-weight: bold;"><br><a href="http://www.chicagobooth.edu/jar/conference/docs/ExpectingMispricing-ElliottKrischePeecher.pdf" target="_blank">http://www.chicagobooth.edu/jar/conference/docs-ElliottKrischePeecher.pdf</a><br><br><br style="font-weight: bold;"><span style="font-weight: bold;">&nbsp;Fair Value Accounting and the Credit Crisis</span><br><br><a href="http://new.stjohns.edu/download.axd/7e17bee5fe244a4f9face8ecdbe67331.pdf?d=100803_reviewofbus_Spring10#page=21" target="_blank">http://new.s_reviewofbus_Spring10#page=21</a><br><br style="font-weight: bold;"><br style="font-weight: bold;"><span style="font-weight: bold;">&nbsp;Does the Precision of Accounting Guidance Affect Investors' Assignments of Responsibility to Managers and Auditors for Negative Events?</span><br><br><a href="http://byuaccounting.net/Symposium/CornellMagroWarne.pdf" target="_blank">http://byuaccounting.net/Symposium/CornellMagroWarne.pdf</a><br><br><br style="font-weight: bold;"><span style="font-weight: bold;">&nbsp;The Controversy over Accounting for Stock Options: A Literature Review</span><br style="font-weight: bold;"><br><a href="http://www.eurojournals.com/irjfe_53_01.pdf" target="_blank">http://www.eurojournals.com/irjfe_53_01.pdf</a><br><br><br style="font-weight: bold;"><span style="font-weight: bold;">ules versus principles-based pension accounting standards: An analysis of comparability</span><br style="font-weight: bold;"><br><a href="http://eprints.qut.edu.au/17076/1/17076.pdf" target="_blank">http://eprints.qut.edu.au/17076/1/17076.pdf</a><br><br style="font-weight: bold;"><span style="font-weight: bold;">THE CLASSIFICATION OF CAPITAL AND REVENUE IN ACCOUNTING and the DEFINITION OF INCOME IN THE MARKET-PLACE</span><br><br><a href="http://www.victoria.ac.nz/sacl/cagtr/working-papers/WP73.pdf" target="_blank">http://www.victoria.ac.nz/sacl/cagtr/working-papers/WP73.pdf</a><br><br><br style="font-weight: bold;"><span style="font-weight: bold;">Does classifying and disaggregating financial statement information help credit analysts recognize firms' cost structures</span><br style="font-weight: bold;"><br><a href="http://faculty.chicagobooth.edu/workshops/accounting/archive/pdf/2010%2003-29%20BHHR%20UChicago.pdf" target="_blank">http://faculty.chicagobooth.edu/workshops/accounting/archiUChicago.pdf</a><br><br><br style="font-weight: bold;"><span style="font-weight: bold;">The relevance in Annual reports-Studying the use of annual reports in the credit and investment decision</span><br><br><a href="https://gupea.ub.gu.se/dspace/bitstream/2077/22551/1/gupea_2077_22551_1.pdf" target="_blank">https://gupea.ub.gu.se/dspace/bitstream/2077/22551/1/gupefjfjfk551_1.pdf</a><br><br><br style="font-weight: bold;"><span style="font-weight: bold;">The political economy of the accounting firm</span><br style="font-weight: bold;"><br><a href="http://wrap.warwick.ac.uk/3396/1/WRAP_THESIS_Owen_2010.pdf" target="_blank">http://wrap.warwick.ac.uk/THESIS_2010.pdf</a><br><br><br style="font-weight: bold;"><span style="font-weight: bold;">Voluntary Financial Disclosure, Introduction of IFRS and the Setting of a Communication Policy: an Empirical Test on SBF French Firms Using a Publication Score</span><br style="font-weight: bold;"><br><a href="http://basepub.dauphine.fr/bitstream/handle/123456789/4205/2010-09DRM.pdf?sequence=1" target="_blank">http://basepub.dauphine.fr/bitstream/handle/123459DRM.pdf?sequence=1</a><br><br><span style="font-weight: bold;">How Do Financial Statement Users Assess and Use Relevance and Reliability?</span><br><br><a href="http://www.mccombs.utexas.edu/dept/accounting/facultypages/Koonce/Kadous%20Koonce%20Thayer%20may%205%202010.pdf" target="_blank">http://www.mccombs.utexas.edu/dept/accounting/facultypag2010.pdf</a><br><br></font></div> <div style="text-align: center; color: rgb(51, 51, 255); font-family: tahoma,arial,helvetica,sans-serif;"><font 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margin-bottom:10.0pt; line-height:115%;} @page Section1 {size:595.3pt 841.9pt; margin:72.0pt 72.0pt 72.0pt 72.0pt; mso-header-margin:35.4pt; mso-footer-margin:35.4pt; mso-paper-source:0; mso-gutter-direction:rtl;} div.Section1 {page:Section1;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;} </style> <![endif]--> <p class="MsoNormal" dir="RTL"><span dir="LTR"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal" dir="RTL"><b><span style="font-size: 13.5pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">با سلام </span></b><b><span dir="LTR" style=""><br> </span></b><b><span style="font-size: 13.5pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">بدینوسیله پذیرش سرکار خانم اکرم تفتیان فارغ التحصیل کارشناسی ارشد حسابداری دانشگاه آزاد یزد، در آزمون </span></b><b><span dir="LTR" style="font-size: 13.5pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;"></span></b><b><span style="font-size: 13.5pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">دکترای حسابداری امسال را صمیمانه به ایشان و خانواده محترم تبریک عرض نموده و موفقیت روز افزون ایشان </span></b><b><span dir="LTR" style="font-size: 13.5pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;"></span></b><b><span style="font-size: 13.5pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">را&nbsp; در تمامی مراحل زندگی از خداوند منان و متعال خواستاریم</span></b><span dir="LTR"></span><b><span dir="LTR" style="font-size: 13.5pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;"><span dir="LTR"></span> .</span></b><span dir="LTR" style=""><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-bottom: 0.0001pt; line-height: normal;"><b><span dir="LTR" style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;"><br> </span></b><font style="color: rgb(51, 51, 255);" size="4"><b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">منابع آزمون دکترای حسابداری که ایشون معرفی کردن به شرح ذیل می باشد</span></b><span dir="LTR"></span></font><b><span dir="LTR" style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;"><font style="color: rgb(51, 51, 255);" size="4"><span dir="LTR"></span></font>:</span></b><span dir="LTR" style=""><br> <br style=""> <!--[if !supportLineBreakNewLine]--><br style=""> <!--[endif]--></span><span dir="LTR" style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">منابع پیشنهادی آزمون دکتری حسابداری دانشگاه آزاد</span></b><span dir="LTR" style=""><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><span dir="RTL"></span><b><span style="font-size: 10pt; line-height: 115%; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA"><span dir="RTL"></span>(منابعی که اینجانب طی این چند سال مطالعه کرده ام:)</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">تئوری</span></b><b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> </span></b><b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">حسابداری</span></b><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"> </span></b><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">(ضریب 3)</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; تئوریهای</span></b><b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> </span></b><b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">حسابداری</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"> </span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">1و2 تالیف دکتر رضا شباهنگ</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; تئوری</span></b><b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> </span></b><b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">حسابداری</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> 1 &nbsp;تالیف هندریکسون </span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; مقالات مربوط به تئوری حسابداری چاپ شده در مجلات بررسیهای حسابداری </span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">بلکویی-کلیه فصول</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -</span></b><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">واتز و زیمرمن-</span></b><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">۴</span></b><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> فصل اول</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">- <b>نشریه ١١٣ سازمان حسابرسی</b></span><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">تئوری اسکات ترجمه پارسائیان دو جلد</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">تئوری حسابداری مالی دکتر نیکومرام و بنی مهد</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">(</span><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">پیشنهاد می شود کتاب تئوری اثباتی و تئوری ولک ترجمه دکتر پارسائیان نیز مطالعه گردد. </span></b><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">)</span><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;</span><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL"><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">حسابداری مدیریت</span></b><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> (ضریب 3)</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;حسابداری مدیریت تالیف دکتر رضا شباهنگ نشریه 131 سازمان حسابرسی</span></b><span dir="LTR"></span><b><span dir="LTR" style="font-size: 12pt; line-height: 115%; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;"><span dir="LTR"></span>&nbsp; </span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; هزینه یابی هدف تالیف دکتر فریدون رهنمای رودپشتی</span></b><span dir="LTR"></span><b><span dir="LTR" style="font-size: 12pt; font-family: &quot;Times New Roman , serif ;&quot;,&quot;serif&quot;;"><span dir="LTR"></span>&nbsp; </span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; هزینه یابی </span></b><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">فعالیت</span></b><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> تالیف دکتر فریدون رهنمای رودپشتی</span></b><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">&nbsp;</span><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;حسابداری بهای تمام شده 1و2و3&nbsp; دکتر نوروش</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;حسابداری صنعتی.با تاکید بر مسائل مدیریتی*-هورن گرن فاستر و داتار</span></b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">(<b>دو جلد</b></span><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ترجمه دکتر پارساییان و بزرگ اصل &nbsp;وجلد سوم ترجمه دکتر پارساییان)</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; مبانی</span></b><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> حسابداری</span></b><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> مدیریت تالیف دکتر فریدون رهنمای رودپشتی</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابداری</span></b><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> مدیریت راهبردی</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA"> </span><b><span style="font-size: 12pt; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">تالیف دکتر فریدون رهنمای رودپشتی</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابداری صنعتی 1و2و3&nbsp; سورن ابنوس</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابداری صنعتی 1و2و3&nbsp; اسکندری</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابداری مدیریت بلوچر ترجمه دکتر پارساییان</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;</span></b><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مدیریت مالی (ضریب 3)</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">-کتاب مدیریت مالی 1و2 دکتر جهانخانی انتشارات سمت .</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مدیریت مالی 1و2&nbsp;&nbsp; دکتر وکیلی فرد&nbsp; </span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مدیریت مالی شریعت پناهی جلد 2</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مدیریت مالی 1و2 دکتر تقوی( پیام نور)&nbsp;&nbsp; </span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مدیریت مالی 1و2 &nbsp;دکتر رهنما و.....&nbsp; </span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">کتاب تست مدیریت مالی تالیف دکتر تهرانی .</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مبانی مدیریت مالی و مهندسی ریسک تالیف دکتر راعی و سعیدی</span></b><span dir="LTR"></span><b><span dir="LTR" style="font-size: 12pt; line-height: 115%; font-family: &quot;Times New Roman , serif ;&quot;,&quot;serif&quot;;"><span dir="LTR"></span>&nbsp;&nbsp;</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مدیریت مالی راهبردی تالیف دکتر رهنما و دکتر نیکومرام</span></b><span dir="LTR"></span><b><span dir="LTR" style="font-size: 12pt; line-height: 115%; font-family: &quot;Times New Roman , serif ;&quot;,&quot;serif&quot;;"><span dir="LTR"></span>&nbsp;</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مبانی مدیریت مالی و مهندسی ریسک تالیف دکتر راعی و سعیدی</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">تجزیه و تحلیل&nbsp; سرمایه گذاری و مدیریت سبد اوراق بهادار ترجمه دکتر اسلامی بیدگلی و دکتر هیبتی و دکتر رهنما&nbsp; </span></b><span dir="LTR"></span><b><span dir="LTR" style="font-size: 12pt; line-height: 115%; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;"><span dir="LTR"></span>&nbsp;&nbsp;</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مدیریت سرمایه گذاری&nbsp; راعی</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مدیریت نوین سرمایه گذاری هاگن&nbsp; ترجمه دکتر خدارحمی&nbsp; &nbsp;و دکتر پارسائیان </span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">(</span><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">پیشنهاد می شود کتاب مدیریت سرمایه گذاری جونز ترجمه دکتر تهرانی وکتابها و م</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA">ج</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">موعه مقالات دکتر رهنما&nbsp; نیز مطالعه گردد. </span></b><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">)</span><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;</span></b><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابرسی (ضریب 3)</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">نشریه 124 سازمان حسابرسی (استانداردهای حسابرسی ایران) تستهای استانداردهای حسابرسی دكتر مهام و تستهای استانداردهای حسابرسی اسکندری</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">نقش اقتصادی حسابرسی در بازارهای آزاد و بازار های تحت نظارت ترجمه حامی امیر اصلانی نشریه 159 سازمان حسابرسی.&nbsp; کتاب&nbsp; خانم واندا والاس&nbsp;</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">فلسفه حسابرسی دكتر حساس یگانه</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مفاهیم بنیادی حسابرسی ترجمه دکتر نیکخواه نشریه 121 سازمان حسابرسی&nbsp;</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابرسی عملكرد مدیریت نشریه سازمان حسابرسی</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابرسی داخلی ترجمه عباس ارباب سلیمانی نشریه 174 سازمان حسابرسی</span></b><span dir="LTR"></span><b><span dir="LTR" style="font-size: 12pt; line-height: 115%; font-family: &quot;Times New Roman , serif ;&quot;,&quot;serif&quot;;"><span dir="LTR"></span>&nbsp;</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابرسی کامپیوتری نشریه 83سازمان حسابرسی</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">دستورالعمل حسابرسی نشریه 150 و95 سازمان حسابرسی(البته یک فصل نشریه 95)</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">مقالات و مطالب مربوط به حاکمیت شرکتی ، حسابرسی ریسک</span></b><span dir="LTR"></span><b><span dir="LTR" style="font-size: 12pt; line-height: 115%; font-family: &quot;Times New Roman , serif ;&quot;,&quot;serif&quot;;"><span dir="LTR"></span>&nbsp;</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابرسی رویکردی یکپارچه 1و2 ارنز ترجمه پارسائیان</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابرسی 1 اسکندری</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">حسابرسی 1&nbsp; دکتر نوروش</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">راهنمای جامع حسابرسی عملیاتی نشریه&nbsp; 149 سازمان حسابرسی</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">&nbsp;</span></b><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">زبان تخصصی (ضریب 4)</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 12pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">من کتاب هاگن ، بلوچر، هورن گرن و هندریکسون را خوانده بودم و به نظرم در کنکور سئوالها از همین کتابها انتخاب شده بود.</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-right: 36pt;"><b><span style="font-size: 16pt; line-height: 115%; font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="AR-SA">روش تحقیق و آمار (ضریب 2)</span></b><span style="font-family: &quot;Arial&quot;,&quot;sans-serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; روش تحقیق در علوم رفتاری دکتر بازرگان</span></b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; روش تحقیق دکتر طبیبی</span></b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; آمار جلد 1 و 2 عادل آذر بهمراه کتاب سنجش تکمیلی</span></b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ( که حاوی جواب سئوالات کتاب&nbsp; عادل اذرمیباشد)</span></b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; تستهای امار کارشناسی ارشد مدیریت حسابداری ، و اقتصاد دانشگاه ازاد سالهای قبل</span></b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">ضمنا سئوالات سالهای قبل ازمون دکتری حسابداری ازاد &nbsp;نیز در کتابی از انتشارات ترمه گرداوری شده است.</span></b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="FA"><o:p></o:p></span></p> <div style="text-align: center;"><b><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="AR-SA">مهر 89 -&nbsp; تفتیان</span></b><span dir="LTR" style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;"></span><br style=""><span dir="LTR" style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;"></span></div><p class="MsoNormal" dir="RTL" style="margin-bottom: 0.0001pt; line-height: normal;"><span dir="LTR" style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;"> <!--[if !supportLineBreakNewLine]--><br style=""> <!--[endif]--></span><span style="font-size: 12pt; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;;" lang="FA"><o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style=""><span dir="LTR"><o:p>&nbsp;</o:p></span></p> text/html 2010-12-02T14:23:08+01:00 hesabdariarshad.mihanblog.com مهدی رخشانی مجموعه ای كامل از رساله ها و پایان نامه های دانشگاهی http://hesabdariarshad.mihanblog.com/post/14 <p dir="rtl" align="center"><font color="#0000ff" size="4">مجموعه ای كامل از رساله ها و پایان نامه های دانشگاهی</font><br></p> <p dir="ltr" align="center">Proquest Dissertation <br><a href="http://wwwlib.umi.com/dissertations">http://wwwlib.umi.com/dissertations</a></p> <p dir="rtl" align="right">این پایگاه شامل اطلاعات كتابشناختی و چكیده بیش از دو میلیون پایان نامه های دانشجویان 1000 دانشگاه جهان ( غالبا" آمریكای شمالی ) در مقاطع كارشناسی ارشد و دكتری است. سالانه اطلاعات 47000 پایان نامه جدید به این مجموعه اضافه می شود. امكان دستیابی به اطلاعات كتابشناختی و چكیده پایان نامه های جهان از سال 1861 تا كنون (از سال 1997 به بعد همراه با 24 صفحه آغازین آن) از طریق نشانی فوق وجود دارد.</p> <p dir="ltr" align="center"><br>Theses Canada Portal <br><a href="http://www.collectionscanada.ca/thesescanada/index-e.html">http://www.collectionscanada.ca/thesescanada/index-e.html</a></p> <p dir="rtl" align="right">سایت فوق كه با عنوان پرتال پایان‌نامه‌های كانادا شناخته می‌شود، یكی از بخشهای منشعب از كتابخانه ملی كاناداست و می‌توان متن كامل پایان‌نامه‌ها و رساله‌های دانشگاهی را در آن یافت. برای دریافت یك پایان‌نامه كافی است در بخش جستجو، اطلاعات مربوط به پایان‌نامه درخواستی را تایپ نموده و از میان نتایج جستجو، پایان‌نامه مورد نظر را به صورت كامل و در قالب فایل Pdf دریافت نمود. هیچ محدودیتی برای استفاده از متن كامل پایان‌نامه‌ها وجود ندارد و اطلاعات كامل كتاب‌شناختی درباره هر پایان‌نامه وقتی نحوه خرید آن نیز ارائه شده است.</p> <p dir="ltr" align="center"><br>Theological Research Exchange Network (TREN) <br><a href="http://www.tren.com/">http://www.tren.com/</a></p> <p dir="rtl" align="right">شبكه مبادله تحقیقات انجام گرفته در موضوع الهیات، كتابخانه‌ای مشتمل بر 10000 عنوان رساله و پایان‌نامه دانشگاهی از 70 موسسه فعال در زمینه الهیات است. علاوه بر این، در شبكه مذكور، مقاله‌های ارائه شده به كنفرانسهای سالیانه در نشست‌های انجمن‌های دانشگاهی به صورت آنلاین در اختیار كاربران قرار می‌گیرد. برخی از این انجمن‌های دانشگاهی كه مقالات آن در سایت وجود دارند، عبارتند از؛ انجمن الهیات پروتستان انجیلی، انجمن آمریكایی تاریخ كلیسا، انجمن مطالعات اعیاد پنجاهگانه و... این شبكه، اسناد دانشگاهی را به سه طریق در اختیار كاربران قرار می‌دهد: 1- به صورت دیجیتالی یعنی از طریق اینترنت 2- نسخه رونوشت كه برای هر صفحه 15 سنت دریافت می‌گردد. 3- به صورت ریز فیش </p> <p dir="ltr" align="center"><br>Diplomarbeiten Agentur diplom.de <br><a href="http://www.diplomica.com/welcome.html">http://www.diplomica.com/welcome.html</a></p> <p dir="rtl" align="right">در این سایت نیز پایان‌نامه‌های آلمانی زبان كه در دانشگاههای كشور آلمان به رشته تحریر در آمده‌اند، قرار دارد. اطلاعاتی كه راجع به هر یك از پاپان‌نامه‌ها آمده كامل بوده و شامل عنوان، نویسنده، تعداد صفحات، زبان، خلاصه مطالب و فهرست مطالب است. البته برای استفاده از كل پایان‌نامه‌ بایستی مبلغ قید شده در سایت را از طریق كارتهای اعتباری پرداخت نمود.</p> <p dir="ltr" align="center"><br>Dissertations &amp; Abstract Database <br><a href="http://www.dissertation.com/">http://www.dissertation.com/</a></p> <p dir="rtl" align="right">دانشجویان دوره‌های كارشناسی و بالاتر از طریق این سایت می‌توانند پایان‌نامه‌های خود را به صورت آنلاین منتشركنند. برای این كار لازم است فرمی را در سایت پركرده و آن را به روسای سایت ارسال نمایند سپس این پایان‌نامه‌ها به صورت یك كتاب درآمده و به كاربران فروخته می‌شود. سایت تمامی این پایان‌نامه‌ها را وارد بانك اطلاعات مخصوص كرده و بر اساس موضوع آنها را طبقه‌بندی كرده است. البته امكان جستجو بر اساس نام نویسنده، عنوان، ISBN و شرح وجود دارد . علاوه بر این، استفاده از 25صفحه اول هر پایان‌نامه در این سایت رایگان بوده ولی استفاده از كل مطالب سایت، مستلزم پرداخت هزینه‌ آن می‌باشد.</p> <p dir="ltr" align="center"><br>Networked Digital Library of Theses and Dissertations <br><a href="http://www.ndltd.org/">http://www.ndltd.org/</a></p> <p dir="rtl" align="right">وزارت آموزشی آمریكا در یك اقدام مبتكرانه و با هدف ایجاد كتابخانه دیجیتالی جهانی رساله‌ها و پایان‌نامه‌های الكترونیك سایت فوق را راه‌اندازی كرده است. از تمامی دانشجویان، با عنوان تسهیم اطلاعات دانشگاهی، دعوت بعمل آمده تا پایان‌نامه‌های خود را به صورت الكترونیك در آورده و آن را از طریق اینترنت به مجموعه پایان‌نامه‌های موجود در سایت اضافه نمایند. دانشگاهها، كتابخانه و افرادی كه پایان‌نامه‌های خود را به صورت الكترونیك برای این سایت ارسال كنند، حمایت بعمل خواهد آمد. اكثر دانشگاههای آمریكا در این طرح شركت كرده‌اند و سایر دانشگاهها نیز وارد این طرح شده‌اند.</p> <p dir="ltr" align="center"><br>Database of African Theses and Dissertations <br><a href="http://www.aau.org/datad/">http://www.aau.org/datad/</a></p> <p dir="rtl" align="right">بانك اطلاعات رساله‌ها و پایان‌نامه‌های آفریقایی یكی از پروژه‌های موسسه دانشگاههای آفریقاست. هدف موسسه از اجرای این پروژه، افزایش میزان استفاده از پایان‌نامه‌های دوره دكتری در دانشگاهها و دانشكده‌های قاره آفریقا می‌باشد. این پروژه در سال 2000 آغاز شده و تاكنون پایان‌نامه‌هایی با موضوع علوم اجتماعی و علوم انسانی از دانشگاههای كشورهای مختلف قاره آفریقا وارد بانك اطلاعات آن گردیده است. با عضویت در سایت می‌توان از منابع و اطلاعات مربوط به پایان‌نامه‌ها با امكاناتی نظیر جستجو بر اساس كلید واژه و یا نام نویسنده استفاده نمود.</p> <p dir="ltr" align="center"><br>American Political Science Association Graduate Student Connection <br><a href="http://www.apsanet.org/opps/grad/">http://www.apsanet.org/opps/grad/</a></p> <p dir="rtl" align="right">آدرسی كه مشاهده می‌كنید، بخش ویژه وب سایت موسسه علوم سیاسی آمریكاست. این موسسه به طور خاص در زمینه تهیه و تدارك نیازهای دانشجویان علوم سیاسی در آمریكای شمالی فعالیت می‌كند و سایت آن دارای مطالب و نكاتی مربوط به پروژه‌های مطالعاتی، یافته‌ها، طرز تالیف پایان‌نامه‌ها و رساله‌های سیاسی و اطلاعات مربوط به مشاغل این رشته است. علاوه بر این، در تالار گفتگوی آنلاین این سایت، اخبار و رویدادهای جدید و پیشرفتهای سیاسی مورد بحث و گفتگو قرار گرفته كه دسترسی به آن به صورت آنلاین امكانپذیر است.</p> <p dir="ltr" align="center"><br>Latin American and Caribbean Studies Research Portal <br><a href="http://www.sas.ac.uk/ilas/handbook/search_index.asp">http://www.sas.ac.uk/ilas/handbook/search_index.asp</a></p> <p dir="rtl" align="right">این سایت نسخه اینترنتی كتاب راهنمای مطالعات انجام شده بر روی كشورهای آمریكای لاتین و كارائیب است كه دانشكده مطالعات آمریكای لاتین در دانشگاه لندن آن را چاپ می‌كند. مهمترین اطلاعاتی كه در سایت آمده، فهرست دوره‌های دانشگاهی كه در دانشكده برگزار می‌شود و همین طور فهرستی از پایان‌نامه‌های تكمیل شده و در حال انجام دوره دكتری است كه امكان جستجو نیز در آن وجود دارد. در مطالعاتی كه در این دانشكده بر روی كشورهای آمریكای لاتین و كارائیب صورت می‌گیرد، تمام جنبه‌های علوم انسانی و علوم اجتماعی از جمله سیاست، ارتباطات بین‌الملل، تاریخ، روند پیشرفتها، انسان‌شناسی، بهداشت عمومی و اقتصاد مورد بررسی قرار می‌گیرد.</p> <p dir="ltr" align="center"><br>Action Research Resources <br><a href="http://www.scu.edu.au/schools/gcm/ar/arhome.html">http://www.scu.edu.au/schools/gcm/ar/arhome.html</a></p> <p dir="rtl" align="right">این سایت متعلق به Southern Cross University در استرالیاست. و در آن تعدادی از منابع وبی پژوهش عملی از جمله لیستهای پستی پژوهشی، دوره آموزشی آنلاین Action Reseaarch، مجله الكترونیك با ارائه متن كامل مقالات، رساله‌ها و پایان‌نامه‌های پژوهش عملی (متن كامل و خلاصه مقالات) و مجموعه‌ای از منابع مربوط به پژوهش عملی و موضوعات مرتبط به آن معرفی شده است.</p> <p dir="ltr" align="center">Guide To Electronic Theses and Dissertations <br><a href="http://etdguide.org/default.htm">http://etdguide.org/default.htm</a></p> <p dir="rtl" align="right">سایت فوق با نام راهنمای رساله و پایان‌نامه‌های الكترونیك وابسته یونسكو است. دانشجویانی كه در حال تالیف پایان‌نامه خود هستند و یا اساتیدی كه می‌خواهند به عنوان استاد مشاور در پایان‌نامه‌ها حضور داشته باشند و همینطور روسای دانشگاهها كه می‌خواهند پروژه‌های پایان‌نامه‌های الكترونیك را راه‌اندازی كنند و مدیران IT در دانشگاهها می‌توانند از منابع موجود در این سایت استفاده نمایند.</p> <p dir="ltr" align="center"><br>American Historical Association Directory of Dissertations in Progress <br><a href="http://www.historians.org/pubs/dissertations/">http://www.historians.org/pubs/dissertations/</a></p> <p dir="rtl" align="right">این سایت متعلق به بخش‌ پایان‌نامه‌های در حال اجرا موسسه تاریخی آمریكاست و در آن اطلاعات 4363 پایان نامه كه در 171 واحد دانشگاهی در آمریكا و كانادا در حال انجام می‌باشند، آمده است. اطلاعات مربوط به این پایان‌نامه‌ها، هر تابستان از طریق واحدهای دانشگاهی به این موسسه اعلام می‌شود. عضویت، نشست سالانه، جوایز و پیگیری پایان‌نامه‌ها، انتشارات و جستجو با استفاده از موتور جستجوی گوگل سایر لینكها و امكانات سایت را تشكیل می‌دهد.</p> <p dir="ltr" align="center"><br>Digital Library of ETDs (Electronic Theses and Dissertations <br><a href="http://www.theses.org/">http://www.theses.org/</a></p> <p dir="rtl" align="right">كتابخانه دیجیتالی شبكه‌ای رساله و پایان‌نامه‌های دانشگاهی یك سازمان بین‌المللی است كه خدمات مربوط به پایان‌نامه‌ها را در اختیار كاربران قرار می‌دهد و شامل بخشهایی با نام كاتالوگ واحد NDLTD و گزینه‌های جستجو در بانك اطلاعات، جستجوی ویژه در NDLTD ، بهترینهای مجموعه و سایتهای مربوط است. </p> <p dir="ltr" align="center">BASES DE DATOS DE TESIS DOCTORALES (TESEO) <br><a href="http://www.mcu.es/TESEO/index.html">http://www.mcu.es/TESEO/index.html</a></p> <p dir="rtl" align="right">این سایت كه به زبان فرانسوی و متعلق به وزارت آموزش كشور فرانسه است، پایگاه رساله‌های دكتری می‌باشد كه می‌توان در ان بر اساس عنوان پایان‌نامه، نویسنده، دانشگاه، محل سخنرانی، كد و توضیحات به جستجو پرداخت.</p> <p dir="ltr" align="center"><br>Electronic Theses and Dissertations <br><a href="http://www.lib.ncsu.edu/etd/">http://www.lib.ncsu.edu/etd/</a></p> <p dir="rtl" align="right">این نشانی متعلق به سایت كتابخانه دانشگاه ایالت كالیفرنیای شمالی است كه در آن تمامی پایان‌نامه‌ها و رساله‌های چاپی و الكترونیكی در بخش كاتالوگهای كتابخانه آمده و امكان جستجو در آن بر اساس نویسنده، عنوان و كلید واژه وجود دارد. دسترسی به متن كامل پایان‌نامه‌ها منوط به ارائه شناسه كاربری و كلمه رمز مخصوص است ولی می‌توان خلاصه پایان‌نامه‌ها را بدون هیچگونه محدودیتی مشاهده نمود. سیستم جستجوی پایان‌نامه‌ها در این سایت بسیار قوی و پیشرفته بوده و كاربر را به راحتی به مورد درخواستی هدایت می‌نماید. علاوه بر این در بخشی به نام ETD می‌توان ضمن مشاهده فهرست موضوعی پایان‌نامه ها و یا جستجو، متن كامل برخی از پایان‌نامه‌ها را كه به صورت فایل pdf می‌باشند، مورد استفاده قرار داد.</p> <p dir="ltr" align="center"><br>Concordia University Theses <br><a href="http://library.concordia.ca/help/howto/theses.php#theses">http://library.concordia.ca/help/howto/theses.php#theses</a></p> <p dir="rtl" align="right">مجموعه رساله های الكترونیكی این دانشگاه از سه طریق قابل دستیابی است: 1- براساس تورق فهرست الفبایی نام نویسندگان، 2- تورق برحسب دانشكده های نویسندگان، 3- جستجوی كلیدواژه ای. اطلاعات كتابشناختی و چكیده برای هر رساله ارایه می شود و در انتهای آن متن كامل رساله به صورتPDF ارایه می گردد. </p> <p dir="ltr" align="center"><br>Australian Digital Theses Program <br><a href="http://adt.caul.edu.au/">http://adt.caul.edu.au/</a></p> <p dir="rtl" align="right">در این پایگاه صدها رساله دكتری متعلق به دانشگاههای مختلف استرالیا وجود دارد. حوزه موضوعی این رساله ها بسیار وسیع و متنوع است. در این سایت امكانات جستجوی كلیدواژه ای در عناوین رساله ها وجود دارد. ابتدا یك چكیده و سپس متن كامل رساله به صورت فایل pdf از طریق شبكه ارائه می شود.</p> <p dir="ltr" align="center"><br>UNT Electronic Theses &amp; Dissertations <br><a href="http://www.library.unt.edu/theses/">http://www.library.unt.edu/theses/</a></p> <p dir="rtl" align="right">در این سایت تعداد زیادی پایان نامه دكتری در موضوعات مختلف مربوط به دانشگاه تگزاس شمالی وجود دارد كه دسترسی به اطلاعات كتابشناختی و چكیده آن به طور آنلاین امكانپذیر است. متن كامل برخی از پایان نامه ها نیز به طور كامل وجود دارد.</p> <p dir="ltr" align="center"><br>ProQuest Digital Dissertations <br><a href="http://wwwlib.umi.com/dissertations/">http://wwwlib.umi.com/dissertations/</a></p> <p dir="rtl" align="right">اگرچه استفاده از كلیه پایان نامه های موجود در این سایت مستلزم پرداخت هزینه اشتراك است، این سایت امكاناتی دارد كه به وسیله آن می توان از پایان نامه های دو سال اخیر به صورت رایگان استفاده كرد. موتور جستجوی سایت با جستجوی كلیدواژه ای ابتدا چكیده و اطلاعات كتابشناختی رساله ها را بازیابی می كند و سپس خلاصه كاملی در 24 صفحه در مورد هر كدام از رساله ها ارایه می شود. <br></p><p dir="rtl" align="right">منبع : http://malekabadi.blogfa.com/post-325.aspx<br></p>